Allocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.llocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.
Definition of roost. 1  1a : a support on which birds restb : a place where winged animals and especially birds customarily roost. 2  2 : a group of birds roosting together.
Princeton's WordNet(0.00 / 0 votes)Rate this definition: 1  address, accost, come up to(verb) speak to someone. 2  hook, solicit, accost(verb) approach with an offer of sexual favors. he was solicited by a prostitute; The young man was caught soliciting in the park.